Which records to keep,and for how long.

Updated 12 November 2026 · 2 minute read

The short answer

Keep proof of every euro in and every euro out, plus a record of every night the home was let. Keep it for at least four years after the tax return it belongs to, and six to be safe.

IncomePayout statements and bank lines
CostsAn invoice or receipt for each
BookingsDates, guest, platform, amount
How longAt least four years, six to be safe

Which records do you need?

  • Bookings: check-in and check-out dates, the platform, and what the guest paid.
  • Income: payout statements from Airbnb, Booking.com and other platforms, and the matching bank lines.
  • Costs: an invoice or receipt for every cost you want to deduct.
  • The home: purchase deed, cadastral value, mortgage statements.
  • Tax: every filed return and proof of payment.

How long should you keep them?

Spain’s tax office can review a return for four years after its filing deadline. Your own country may look back further. Six years covers most cases.

Keep documents about the purchase and improvements for as long as you own the home. You need them when you sell.

Is a digital copy enough?

For day-to-day use, yes. A clear photo or PDF attached to the cost it proves is easier to find than a shoebox. Keep originals of deeds and anything signed.

What makes a receipt usable?

It shows the supplier, the date, what was bought and the amount. For a deduction in Spain it should be a proper invoice in the owner’s name.

What goes wrong most often?

  • Costs paid in cash with no receipt
  • Platform payouts recorded as one lump sum, with commission lost inside
  • Direct bookings that never reach the books
  • Receipts kept by one co-owner and unknown to the other

Questions

Do I need to keep bank statements too?

Yes. They tie the payout statements and receipts together.

Can I throw away records for years I never let the home?

Keep the tax returns and the IBI bills. The four-year period applies to those years too.

Who should keep the records when there are several owners?

One shared place that every owner can reach.

Every receipt,attached to its cost.

Casatax keeps your income, costs and bookings in one place. Free to start with one home.

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This is general information. Tax rules differ by country, so check your own situation with your adviser.